Legal Opinion
Board of Equalization v. Carter Oil Co.
Supreme Court of Oklahoma
Decided October 6, 1931No. 21698PublishedCited by 13 opinions
1Opinion of the CourtRiley, J.
This proceeding was instituted in the name of the state of Oklahoma for the purpose of subjecting certain omitted property of the Garter Oil Company to taxation on an ad valorem basis for the fiscal year 1926-27. The property involved was omitted by the company in its tax returns, but was added to the tax rolls by the county assessor. The company filed its objections with the board of equalization.
The property involved was :
One warehouse and its contents, consisting- of material, equipment and supplies concentrated therein for the purpose of being used in and around the producing oil wells of…
2Cases cited7 opinions
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Bd. of Com'rs of Creek v. Alexander, St. TreasurerSupreme Court of Oklahoma · 1916
- William M. Graham Oil & Gas Co. v. Oil Well Supply Co.Supreme Court of Oklahoma · 1927
- Josey Oil Co. v. Board of CommissionersSupreme Court of Oklahoma · 1924
- Going v. ShafferSupreme Court of Oklahoma · 1923
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Magnolia Petroleum Co. v. StateSupreme Court of Oklahoma · 1935
- Meriwether v. LovettSupreme Court of Oklahoma · 1933
- Shaffer Oil & Refining Co. v. County TreasurerSupreme Court of Oklahoma · 1935
- Home-Stake Production Co. v. Board of EqualizationSupreme Court of Oklahoma · 1966
- Board of Com'rs v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1939
8 more not listed; retrieve them via the Exa API.